RATNAPRABHA MOTORS Vs. VASANT D SALUNKE

JUDGEMENT

(1.) THESE are three Revision Petitions arising out of a common order of 3rd September, 1993 passed by the State Commission, Maharashtra in Appeals No. 160/93,467, 92 and 47/93.

(2.) BY this Order, the State Commission confirmed the orders of the District Forum in all these cases. As noticed by the State Commission in its order the question that needs to be considered is "as to who is responsible to pay the entry tax on the vehicles imported into Maharashtra under the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act., 1987, (hereinafter referred as the 'Sales Tax Act,)".

(3.) AFTER the sale and the transfer of the scooters, the Regional Transport Officer, Aurangabad, demanded from each purchaser the entry tax and pending payment of the tax, he withheld their registration books.